Top Customer Concentration

Sum of ARR from customers flagged "at-risk" by the customer-success team — typically driven by usage decline, low health score, executive turnover at the customer, missed milestones, or explicit churn intent. The board reads this as the worst-case near-term churn exposure if no intervention happens. Common pitfall: the "at-risk" definition drifts across CSMs and quarters; standardize the criteria (e.g. health score below threshold OR 30-day usage drop > X% OR cancellation request received) and version-control the playbook so the absolute number is comparable period-over-period. Pair with `percent_arr_at_risk` for the proportional read.

Share of total ARR flagged as at-risk for churn or contraction — the proportional view that complements the absolute `arr_at_risk` dollar figure. Computed as `arr_at_risk ÷ total ARR`. The board reads this as the worst-case-near-term-NRR-impact ceiling: if every at-risk account actually churned in-period, NRR would drop by roughly this percentage (before expansion offset). Common pitfall: the "at-risk" definition is internal and varies by company — a 12% percent_arr_at_risk under a conservative flagging rule is a very different signal than 12% under an aggressive rule. Document the flag rule and hold it constant.

Count of active paying customer logos at the end of the period. "Active" means the customer has a live paid subscription or contract on the reporting date — not trial, not cancelled, not zero-revenue. The board reads this alongside ARR to triangulate whether growth is logo-driven (more customers at similar ACV) or expansion-driven (existing customers paying more). Common pitfall: definitions of "customer" drift over time as the company sells to subsidiaries, parent accounts, or self-serve users — settle the counting unit (parent vs. account vs. seat) and document it in `customer_definition_note` so cross-period comparisons stay honest.

Named at-risk accounts, root-cause analysis of why they're at risk, and the mitigation plan in flight. Pairs with the quantitative `arr_at_risk` and `percent_arr_at_risk` and gives the board the names + the playbook. Common pitfall: listing the at-risk accounts without the diagnosis or the plan — the board reader needs to see what the team is doing about it, not just what the team is worried about. Also: avoid using this surface as a generic "things are bad" venting forum — keep it account-specific and action-specific.

Annual Recurring Revenue — the value of all recurring subscription revenue normalized to a one-year run-rate as of the period close. The headline operating metric for a subscription business; every growth and efficiency ratio (NRR, GRR, magic number, CAC payback, Rule of 40) is calibrated against it. Excludes one-time fees, professional services, and non-contractual usage. Common pitfall: confusing ARR (contracted recurring) with revenue (recognized) or with CARR (contracted incl. not-yet-live) — the SMSB standard draws sharp lines between them, and boards expect the same discipline. The KpiVarianceTable widget surfaces forecast / actual / variance / status / future-forecast columns against the same field.